I like to start by studying art of the pokemon character, and see if I get inspired by anything. For example, while looking at pics of Mew I noticed it's big "hips", and got the idea to use a dress with a poofy skirt for my gijinka to subtley mimic the pokemon's shape.

I also like to look at a lot of gijinka artwork and cosplays for inspiration! For example, the (in)famous Snorlax dress inspired me to try the same sort of concept and create my Voltorb and Electrode gijinkas ^_-.

Didn't think about Dewgong xD
Finally a part of the body where it's 'flowing'~

The ballon is adorable!
You could probably use a small stick for the needle's body and use paper mâché to make the hoop and the pointy part.
You'd need to sand it down smooth though. Doubt bumpy looking needles are good looking ;p

xD I've been considering designing a Dewgong gijinka lately as well as a Darkrai gijinka, but I can't do that till I get that oh-so pesky Leafeon gijinka out of the way. Ugh, I really wanna work on a new design x_x

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Making humble, cute Pokémon gijinkas. <3

~ " don't judge other cosplayers, 'cause in the end we all look silly wearing wig caps " :3 ~